TaxTMI 
TaxTMI 
Amendment of Act 32 of 1994
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....see" means a person responsible for collecting the service tax and includes his agent; (6) "Board" means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (7) "cab" means a motor cab or maxi cab; (8) "caterer" means any person who supplies, either directly or indirectly, any food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or accoutrements for any purpose or occasion; (9) "Central Excise Officer" has the meaning assigned to it in clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1994); (10) "clearing and forwarding agent" means any person who is engaged in providing any service, either directly or indirectly, connected with clearing and forwarding operations in any manner to any other person and includes a consignment agent; (11) "consulting engineer" means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering; (12) "courier agency" mea....
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....shamiana" means a place specially prepared or arranged for organising an official, social or business function; (27) "pandal or shamiana contractor" means a person engaged in providing any service, either directly or indirectly, in connection with the preparation, arrangement, erection or decoration of a pandal or shamiana and includes the supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein; (28) "person responsible for collecting the service tax" means a person who is required to collect service tax under this Chapter or is required to pay any other sum of money under this Chapter and includes every person in respect of whom any proceedings under this Chapter have been taken; (29) "policy-holder" has the meaning assigned to it in clause (2) of section 2 of the Insurance Act, 1938 (4 of 1938); (30) "prescribed" means prescribed by rules made under this Chapter; (31) "recognised stock exchange" has the meaning assigned to it in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956); (32) "rent-a-cab scheme operator" means a person who is ....
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....cuments, goods or articles; (g) to a client, by a consulting engineer in relation to advice, consultancy or technical assistance in any manner in one or more disciplines of engineering; (h) to a client, by a custom house agent in relation to the entry or departure of conveyances or the import or export of goods; (i) to a shipping line, by a steamer agent in relation to a ship's husbandry or dispatch or any administrative work related thereto as well as the booking, advertising or canvassing of cargo, including container feeder services; (j) to a client, by a clearing and forwarding agent in relation to clearing and forwarding operations in any manner; (k) to a client, by a manpower recruitment agency in relation to the recruitment of manpower in any manner; (l) to a customer, by an air travel agent in relation to the booking of passage for travel by air; (m) to a customer, by a goods transport operator in relation to carriage of goods by road in a goods carriage; (n) to a client, by an outdoor caterer; (o) to a client, by a pandal or shamiana contractor in relation to a pandal or shamiana in any ma....
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....of clause (41) of section 65 which are provided to any person by the person responsible for collecting the service tax."; (3) in section 67, after clause (e), the following clauses shall be inserted, namely :- "(f) in relation to service provided by a consulting engineer to a client, shall be the gross amount charged by such engineer from the client for advice, consultancy or technical assistance in any manner in one or more disciplines of engineering; (g) in relation to service provided by a custom house agent to a client, shall be the gross amount charged by such agent from the client for services rendered in any manner in relation to the entry or departure of conveyances or in relation to the import or export of goods; (h) in relation to service provided by a steamer agent to a shipping line, shall be the gross amount charged by such agent from the shipping line for services in relation to a ship's husbandry or dispatch or any administrative work related thereto or in relation to the booking, advertising or canvassing of cargo, container feeder services, including the commission paid to such agent; (i) in relation to service provided by....
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....ice provided by a rent a cab scheme operator to any person, shall be the gross amount charged by such operator from such person for services in relation to the renting of a cab and includes such rental."; (4) for section 68, the following section shall be substituted, namely :- "68. Collection and recovery of service tax. - (1) Every person providing taxable service to any person shall collect the service tax at the rate specified in section 66. (1A) Notwithstanding anything contained in sub-section (1) of section 68, in respect of the taxable service referred to in items (g) to (r) or sub-clause (41) of section 65, the service tax for such service shall be collected from such person and in such manner as may be prescribed at the rate specified in section 66 and all the provisions of this Chapter shall apply to such person as if he is the person responsible for collecting the service tax in relation to such service. (2) The service tax collected during any calendar month in accordance with the provisions of sub-section (1) or sub-section (1A), as the case may be, shall be paid to the credit of the Central Government by the 15th of the month im....